IAS 1: implications for companies facing a potential financial covenant breach

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In this briefing, Kathrine Meloni and Samyuktha Rajagopal consider the implications of IAS 1 for companies that need to address potential breaches of financial covenants under their loan documentation.

This briefing is based on an article that appeared in the April 2019 edition of Butterworth’s Journal of International Banking and Financial Law.


ias-1-implications-for-companies-facing-a-potential-financial-covenant-breach.pdf